Reference to High Court, Madras-Will- Income aristing to a non-existant person under- Proviso to Sec.41(1)- At the time of assessment Section as it stood was not applicable to testamentary fund- Estate of Kaunamai Achi by executor K.N.K.V.R.V.Venkatachalam Chettiar Nattarasankottai Karaikudi Circle 1941-42 assessment.
| Ministry/ Department/ Residency | Central Board Of Revenue |
| Branch | Income Tax |
| From Year / Date (YYYY-MM-DD) |
1943 |
| To Year / Date (YYYY-MM-DD) |
1943 |
| Source Organization | NA |
| Identifier | PR_000000650584 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 45(41)-I.T, 1943 |
| Location | NA |
| Part No. | NA |
| File Size | NA |
| Pages | NA |
| Call Number | NA |
| Publisher | NA |
| Subject | NA |
| Creator | NA |
| Accession Number | NA |
| Series | NA |
| Year of Publication | NA |
| Bundle Barcode | NA |
| Location Code | NA |
| File Barcode | NA |
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